North Dakota Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

An employer is eligible for an Annual schedule if all the following conditions apply:1. Obligation to file Form 306 for all 4 quarters of the preceding calendar year; 2. Employer filed a Form 306 and paid the full amount of ND income tax on or before the due date for all 4 quarters of the preceding calendar year; and3. Total ND Income tax withheld during the preceding calendar year was less than $500.